Resumen de Technological Transformation of Accounting – Need for Firms to add Technology Training Employee Skill Sets

Thomas Hennefer Fetzer, Yan Shi Gibson, John Randel Kuhn

• Purpose: The objective of this study is to determine the impact of the ineffective use of technology by accounting firms on employee skill sets.

    Theoretical framework: This study will focus on exploring the relationship between the use of technology in the accounting profession and employee  training for both accounting and technology skills.

    Design/Methodology/Approach: A flexible research design with qualitative methods (specifically, a case study) was used in this study. Data collection methods for the study included interviews and surveys of accountants in the intermountain region of the United States at a regional accounting firm. Triangulation helped to create potency and legitimacy of the study by comparing the results from the multiple data sources of surveys, interviews, literature reviews, and quantitative summaries.

    Findings: The findings from the study confirm the existence of problems identified in this study and provide information to the current body of knowledge concerning the ineffective use of technology at an accounting firm due to a difference between traditional accounting skills and technology skills. Six themes emerged: 1) technology is essential for accountants to effectively perform their jobs, 2) support from the leadership of an accounting firms is essential for successful technology use, 3) in-house and internal IT staff are critical for successful technology use, 4) different generations of accountants perceive and use technology differently, 5) clients are a major driver of an accounting firm’s technology, and 6) the audit profession has and is changing dramatically due to technology.

    Research, Practical & Social implications: The study confirms the existence of problems identified in this study and provide information to the current body of knowledge concerning the ineffective use of technology at an accounting firm due to a difference between traditional accounting skills and technology skills.    Originality/Value: The value of this study provides support on technology skill sets for accounting professionals that will help the accounting profession be better prepared to source and train staff accountants with the necessary skills to capitalize on the unfolding technology transformation.  This, may in turn, help accounting firms produce better services and products.